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Nabab Khan Vs. Commissioner of Taxes, 2008, 37 CLC (HCD)

....rs were submitted in support of the return. Then, after fixing many dates for hearing and hearing on different dates, the Extra- Assistant Commissioner of Taxes ultimately on 8-5- 2000 assessed the total income under section 83(2) of the Ordinance at 2,72,24,077 and determined tax of Taka 77,88,0......erence with our answer to the question in the affirmative for the Revenue Department and against the assesses. No cost. Ed. This Case is also Reported in: 61 DLR (HCD) (2009) 397. ......-section (3) of section 93 of the Ordinance. 12. Secondly, he submitted that once the assessment was annulled on the ground of limitation, the Extra-Assistant Commissioner of Taxes has got no jurisdiction to reopen the assessment. 13. As stated hereinabove, earlier assessment of total..

Category: Fiscal/Taxation Law | Date: 22 Jan, 2008 | Hits: 13

Sultana Hashem Vs. Government of Bangladesh and others, 2008, 37 CLC (HCD)

....elatable to the order of detention for reasons already referred above, but on the face of the order it shows that it was not passed in terms of sub-section (1) of section 3 which again manifests a total non-application of mind. Section 3(1) of the Special Powers Act, 1974 reads thus; 3. ......order and the facts and reasons disclosed in the grounds supplied may lead to the conclusion of non application of mind by the detaining authority. It is now a well settled proposition of law that absence of nexus in between the initial order of detention and grounds made the detention illegal. ......haka now detained in Dhaka Central Jail, be set at liberty at once, if not wanted in connection with any other case or cases. Ed. This Case is also Reported in: 28 BLD (HCD) (2008) 668. ..

Category: Criminal Law | Date: 21 Jan, 2008 | Hits: 10

Mostafa alias Masta Vs. State, 2008, 37 CLC (HCD)

....seized as the same was not pro­duced. Moreover, the victim Shaneka Begum was examined by the medical officer but in the medical report, there is no sign of rape and of bite. Thus the prosecution has totally failed to prove the allegation of rape and bite by any documentary evidence. 32. It is ......stafa alias Masta be set at liberty forthwith if not wanted in connection with any other case. Send down the LCR at once. Ed. This Case is also Reported in: 13 BLC (HCD) (2008) 894. ......oreover, the circumstantial evidence is not so strong to convict the accused. 46. The evidence of the prosecutrix in a rape case is customarily received by courts with some suspicion. In certain jurisdiction, it is the rule that the solitary evidence of the prosecutrix being a woman of full age..

Category: Women and Children | Date: 16 Jan, 2008 | Hits: 27

Md. Amin-Ullah, Advocate and another Vs. Bangladesh and others, 2008, 37 CLC (HCD)

.... rule is discharged without any order as to cost. The order of injunction granted at the time of issuance of the rule stands vacated. Ed. This Case is also Reported in: 14 MLR (HCD) (2009) 264. ...... rule is discharged without any order as to cost. The order of injunction granted at the time of issuance of the rule stands vacated. Ed. This Case is also Reported in: 14 MLR (HCD) (2009) 264. ......contending, inter-alia, that the writ petition is not maintainable inasmuch as the writ petition based upon incorrect information it involves controversial question of facts cannot be decided in writ jurisdiction. The correspondences mentioned in the writ petition are inter Ministerial Governmental ..

Category: Property Law | Date: 9 Jan, 2008 | Hits: 20

Humayun Hossain Khan Vs. Government of the People's Republic of Bangladesh, 2008, 37 CLC (HCD)

.... on prayer of the Bank. Defendant No.1 (petitioner) filed in the Adalat an application on 20-8-2004 under Order XIV, rule 2 of the Code of Civil Procedure (shortly, the Code) with a prayer to fix the total money payable to the Bank at Taka 11,50,000 by applying the provisions of section 47 read with......ted. Artha Rin Adalat No.3, Dhaka is directed to dispose of the suit expeditiously. Communicate the Judgment at once. Ed. This Case is also Reported in: 61 DLR (HCD) (2009) 513. ......ted. Artha Rin Adalat No.3, Dhaka is directed to dispose of the suit expeditiously. Communicate the Judgment at once. Ed. This Case is also Reported in: 61 DLR (HCD) (2009) 513. ..

Category: Banking Law, Civil Law | Date: 8 Jan, 2008 | Hits: 9

Gopal Chandra Das and others Vs. Nikunja Behari Sukra Das and others, 2008, 37 CLC (HCD)

.... made absolute without any order as to the costs. Lower Court record be sent down at once with a copy of the judgment. Ed. This Case is also Reported in: 61 DLR (HCD) (2009) 509. ...... made absolute without any order as to the costs. Lower Court record be sent down at once with a copy of the judgment. Ed. This Case is also Reported in: 61 DLR (HCD) (2009) 509. ...... made absolute without any order as to the costs. Lower Court record be sent down at once with a copy of the judgment. Ed. This Case is also Reported in: 61 DLR (HCD) (2009) 509. ..

Category: Property Law | Date: 7 Jan, 2008 | Hits: 9

Durga Prasad Singh Hazari Vs. Commissioner of Taxes, 2007, 36 CLC (HCD)

....Ordinance against the assessee. He also got the cases inspected by an Inspector who submitted his report on 18.12.98. As the assessee did not appear, he assessed under section 84 of the Ordinance the total income at taka 3,50,058.00 for the assessment year 1993-94, at taka 3,86,458.00 for the assess......estions of law formulated in the negative and in favour of the assessee and against the respondent. No cost. Communicate at once. Ed. This Case is also Reported in: 13 MLR (HCD) (2008) 397. ......estions of law formulated in the negative and in favour of the assessee and against the respondent. No cost. Communicate at once. Ed. This Case is also Reported in: 13 MLR (HCD) (2008) 397. ..

Category: Fiscal/Taxation Law | Date: 12 Dec, 2007 | Hits: 5

Md. Mokter Hossain Khan Vs. State, 2007, 36 CLC (AD)

.... find good deal of force in the points argued by the learned Advocate for the petitioner. The appeal is accordingly allowed. Ed. This Case is also Reported in: 21 BLT (AD) (2013) 16. ......ent Judgment December 9, 2007. Result: The appeal is accordingly allowed.   The Evidence Act, 1872 (Act No. I of 1872); section 106 Burden of proof In the absence of evidence as to the presence of the condemned-petitioner in the place of occurrence with h...... find good deal of force in the points argued by the learned Advocate for the petitioner. The appeal is accordingly allowed. Ed. This Case is also Reported in: 21 BLT (AD) (2013) 16. ..

Category: Evidence Law | Date: 9 Dec, 2007 | Hits: 10

Fairdeal Marine Services, Fujairah, U.A.E Vs. M.V. PELEAS K and others, 2007, 36 CLC (HCD)

....n 10.3.2005, this Court in its order dated 9.5.2005 noted that the said interest amount as computed till the date of filing of the Execution Case amounted to Tk. 11,33,562.50, thereby, leading to the total claim to amount to Tk. 31,03,562.50. The Bank Guarantee having, by that date, been already enc......bearing upon the date of occurrence of non-payment, the date thereafter that the Opposite Party No.5 became a Declaring Agent of the Opposite Party No.1 vessel when it arrived at Chittagong Port, the absence of any allegation of any cause of action against the Opposite Party No.5 and indeed of any c......s also otherwise interested in the vessel. The Suit falls under Section 5 of the Admiralty Court Act, 1861, the relevant portion of which reads thus: "The High Court of Admiralty shall have jurisdiction over any claim for necessaries supplied to any ship elsewhere than in the port to which..

Category: Admiralty Law or Maritime Law | Date: 6 Dec, 2007 | Hits: 19

AKM Reazul Islam and others Vs. State, 2007, 36 CLC (HCD)

....। (underlines added by us) 26. So it is clear that although rule 12 initially made sections 497 and 498 of the Code relating to bail matters applicable, subse­quently rule 19Gha put total embargo on bail matters in relation to offences under laws mentioned in the above quoted rules......o.1, Lalpur, Natore to the satisfaction of the learned Chief Judicial Magistrate, Natore. Communicate this order at once. Ed. This Case is also Reported in: 13 BLC (HCD) (2008) 111. ...... not been created under any ordinary statute or law, but under the Constitution, the provisions of the Rules, 2007 in the matter of granting bail cannot stand as a bar and this Court can exercise its jurisdiction under sections 497 and 498 of the Penal Code. They also put much emphasis on the decisi..

Category: Anti-Corruption Laws | Date: 3 Dec, 2007 | Hits: 139

Al Haj A.B.M. Mohiuddin Chowdhury Vs. State, 2007, 36 CLC (HCD)

....of late Al-haj Hossain Ahmed Chowdhury be enlarged on bail to the satisfaction of the Chief Metropolitan Magistrate, Chittagong. Ed. This Case is also Reported in: 28 BLD (HCD) (2008) 23. ......of late Al-haj Hossain Ahmed Chowdhury be enlarged on bail to the satisfaction of the Chief Metropolitan Magistrate, Chittagong. Ed. This Case is also Reported in: 28 BLD (HCD) (2008) 23. ......of late Al-haj Hossain Ahmed Chowdhury be enlarged on bail to the satisfaction of the Chief Metropolitan Magistrate, Chittagong. Ed. This Case is also Reported in: 28 BLD (HCD) (2008) 23. ..

Category: Criminal Law | Date: 2 Dec, 2007 | Hits: 3

Manzill Murshid and 6 others Vs. Bangladesh and another, 2007, 36 CLC (HCD)

....অত্র রুলটি খরচা ব্যতিরেকে এ্যাবসলিউট করা ইইল। Ed. This Case is also Reported in: 61 DLR (HCD) (2009) 94. ......অত্র রুলটি খরচা ব্যতিরেকে এ্যাবসলিউট করা ইইল। Ed. This Case is also Reported in: 61 DLR (HCD) (2009) 94. ......অত্র রুলটি খরচা ব্যতিরেকে এ্যাবসলিউট করা ইইল। Ed. This Case is also Reported in: 61 DLR (HCD) (2009) 94. ..

Category: Others | Date: 2 Dec, 2007 | Hits: 7

Mainul Alam Vs. Anjera Begum, 2007, 36 CLC (HCD)

.... retransferred to the Court of the Senior Assistant Judge, Bhola. Intimate both the Courts below for necessary action. Ed. This Case is also Reported in: 13 BLC (HCD) (2008) 935.  ...... retransferred to the Court of the Senior Assistant Judge, Bhola. Intimate both the Courts below for necessary action. Ed. This Case is also Reported in: 13 BLC (HCD) (2008) 935.  ...... retransferred to the Court of the Senior Assistant Judge, Bhola. Intimate both the Courts below for necessary action. Ed. This Case is also Reported in: 13 BLC (HCD) (2008) 935.  ..

Category: Procedural Law | Date: 27 Nov, 2007 | Hits: 2

Bengal Glass Works Limited Vs. Customs, Excise and VAT Appellate Tribunal, Jotsna Complex, 2007, 36 CLC (HCD)

....h. The capacity of production of the company reached 250 million pieces of glass bottles and 50 million pieces of bulb shells of various sizes a year. It was producing approximately 90 percent of the total requirement of glass bottles of pharmaceutical industries and approximately 75 percent of glas......78,40,997.85 by crediting the sum to the Current Account of the petitioner. Send down the lower court's record at once. Ed. This Case is also Reported in: 28 BLD (HCD) (2008) 18. ...... order of the Commissioner he could prefer an appeal to respondent No.1, Customs, Excise and VAT Appellate Tribunal, in short, the Appellate Tribunal. Then, the petitioner moved this Division in writ jurisdiction being Writ Petition No.1680 of 2001, which was summarily rejected on 07.05.01 on the gr..

Category: Fiscal/Taxation Law | Date: 26 Nov, 2007 | Hits: 9

Mrs. Zakia Doha Vs. Rajdhani Unnayan Kartipakha, 2007, 36 CLC (HCD)

....hout any order as to costs. 40. Let the lower Court records along with a copy of this judgment be sent down at once. Ed. This Case is also Reported in: 29 BLD (HCD) (2009)  254. ......hout any order as to costs. 40. Let the lower Court records along with a copy of this judgment be sent down at once. Ed. This Case is also Reported in: 29 BLD (HCD) (2009)  254. ......tution does not work as a Court of Appeal and as such it is not required to make determination of facts on its own. It can interfere with the findings of a Court of facts under its extra­ordinary jurisdiction under Article 102 only if it can be shown that the Court has acted with­out jurisdi..

Category: Abandoned Properties Law | Date: 15 Nov, 2007 | Hits: 6

Fazlu Alias Fazla Vs. State, 2007, 36 CLC (HCD)

....et at liberty forthwith if not wanted in connection with any other case. Sent down the lower court's record at once. Ed. This Case is also Reported in: 28 BLD (HCD) (2008) 659. ......et at liberty forthwith if not wanted in connection with any other case. Sent down the lower court's record at once. Ed. This Case is also Reported in: 28 BLD (HCD) (2008) 659. ......et at liberty forthwith if not wanted in connection with any other case. Sent down the lower court's record at once. Ed. This Case is also Reported in: 28 BLD (HCD) (2008) 659. ..

Category: Women and Children | Date: 5 Nov, 2007 | Hits: 14

Md. Farid Hossain Vs. State, 2007, 36 CLC (HCD)

....s the privilege of bail at any stage of the trial. Send a copy of the judgment to the Court below at once. Ed. This Case is also Reported in: 28 BLD (HCD) (2008) 209.    ......s the privilege of bail at any stage of the trial. Send a copy of the judgment to the Court below at once. Ed. This Case is also Reported in: 28 BLD (HCD) (2008) 209.    ......s the privilege of bail at any stage of the trial. Send a copy of the judgment to the Court below at once. Ed. This Case is also Reported in: 28 BLD (HCD) (2008) 209.    ..

Category: Criminal Law | Date: 26 Sep, 2007 | Hits: 7

Muktijoddha Bahumukhi Samabaya Samity Vs. Bangladesh and others, 2007, 36 CLC (HCD)

....hich was subsequently settled after negotiation. A meeting of the shop allot­ment committee of the Corporation was held on 9-10-2005, regarding allotment of shops in the said market. In the meantime total 3054 shops were allotted amongst 17 Societies except the quota reserved for Mayor (Anne-xure-1...... জারীকৃত রুলটি খরচা ব্যতিরেকে এ্যাবসলিউট করা হইল। Ed. This Case is also Reported in: 13 BLC (HCD) (2008) 418. ...... জারীকৃত রুলটি খরচা ব্যতিরেকে এ্যাবসলিউট করা হইল। Ed. This Case is also Reported in: 13 BLC (HCD) (2008) 418. ..

Category: Civil Law | Date: 20 Sep, 2007 | Hits: 43

Abul Khair Condensed Milk and Beverage Ltd. Vs. Commissioner of Customs and others, 2007, 36 CLC (HCD)

....omes due after such final assessment is paid in cash within a period of two months of receipt of this order. Communicate at once. Ed. This Case is also Reported in: 27 BLD (HCD) (2007) 555. ......omes due after such final assessment is paid in cash within a period of two months of receipt of this order. Communicate at once. Ed. This Case is also Reported in: 27 BLD (HCD) (2007) 555. ......ny way in the neighbouring countries, which have got rich experience in working under the same or similar law. Mrs. Sara Hossain, learned advocate studied on the process of assessment in neighbouring jurisdictions but she also could not find any legal rules for assessment. Assessment is really a mat..

Category: Fiscal/Taxation Law | Date: 17 Sep, 2007 | Hits: 66

Salima Akter Niluma Banu Vs. Shahin Shakhider and others, 2007, 36 CLC (HCD)

....6(six) months from the date of receipt of this judgment and order. Send down the records of this case at once. Ed. This Case is also Reported in: 29 BLD (HCD) (2009) 140.   ......6(six) months from the date of receipt of this judgment and order. Send down the records of this case at once. Ed. This Case is also Reported in: 29 BLD (HCD) (2009) 140.   ......sion by rejecting the plaint. 16. In the case of Secretary of State Vs. Mask and Co reported in AIR 1940 (PC) 105, 110, wherein it is held: "It is settled law that the exclusion of the jurisdiction of the Civil Courts is not to be readily inferred but such exclusion must either be exp..

Category: Civil Law | Date: 12 Sep, 2007 | Hits: 3